| NEWHOUSE ENTERPRISES INC | 959173 | RAPID CITY | 1 |
| NEWPORT COLONY | 443451 | CLAREMONT | 8 |
| NEWTON BROWN | 903117 | FAITH | 1 |
| NEXT GENERATION INVESTMENTS LLC | 9733020 | TEA | 2 |
| NEXT LEVEL CONSTRUCTION LLC | 4402238 | SIOUX FALLS | 1 |
| NEXT RIDE INC | 1877298 | SIOUX FALLS | 15 |
| NEXUS MAIL TRANSPORT LTD CO | 4317370 | PIERRE | 1 |
| NFD INC | 3206880 | SIOUX FALLS | 14 |
| NGMT LLC | 3720921 | TYNDALL | 1 |
| NICHOLAS HYBERTSON | 3823590 | CENTERVILLE | 2 |
| NICHOLAS SCHMIDT | 2319216 | MISSION HILL | 5 |
| NICHOLS FENCING LLC | 3227899 | DE SMET | 1 |
| NICKESON HARVESTING LLC | 4227054 | VEBLEN | 4 |
| NICOLAUS CONSTRUCTION LLC | 3498890 | SIOUX FALLS | 1 |
| NIELSEN EXCAVATING LLC | 3817153 | SISSETON | 1 |
| NIELSEN TRANSPORT LLC | 3193651 | TORONTO | 1 |
| NIEMANN CONSTRUCTION INC | 570827 | CLEAR LAKE | 1 |
| NIESEN TRUCK LINE INC | 874 | BRITTON | 1 |
| NIEWENHUIS AG TRUCKING LLC | 2403781 | CORSICA | 1 |
| NIHA LOGISTICS LLC | 4539317 | SIOUX FALLS | 1 |
| NIJAC ROOFING & INSULATION INC | 2953054 | SIOUX FALLS | 3 |
| NIK STILWELL | 572461 | RAPID CITY | 1 |
| NIKS TRUCKING INC | 2486280 | SIOUX FALLS | 1 |
| NILSON FAMILY FARMS LLC | 3720181 | ALCESTER | 3 |
| NISSEN FARM | 3317090 | NEW EFFINGTON | 1 |
| NITTEBERG CONSTRUCTION CO | 1040732 | ESTELLINE | 9 |
| NJ PETERSON SANITATION LLC | 2106415 | SIOUX FALLS | 1 |
| NK BARKER CATTLE COMPANY LLC | 2971088 | SPEARFISH | 16 |
| NLC LIVESTOCK LLC | 3808822 | WESSINGTON | 3 |
| NM CUSTOM CONCRETE CUTTING LLC | 3900901 | BLACK HAWK | 6 |
| NO BULL LLC | 8434543 | LENNOX | 2 |
| NO CLUE STUDIO TRANSPORTATION LLC | 4263597 | LEAD | 1 |
| NO DRAMA LOGISTICS LLC | 3947037 | N SIOUX CITY | 0 |
| NO NAME TRUCKING LLC | 3404224 | CAPUTA | 1 |
| NOLL SERVICES LLC | 9024376 | HURON | 1 |
| NORDCROSS INC | 4522457 | RAPID CITY | 1 |
| NORDSTROM'S AUTOMOTIVE INC | 419773 | GARRETSON | 2 |
| NORFELD HUTTERIAN BRETHREN INC | 2466043 | WHITE | 3 |
| NORMAN GIESEN | 2246037 | WHITEWOOD | 0 |
| NORTH AMERICAN DRAINAGE INC | 2595435 | ABERDEEN | 9 |
| NORTH AMERICAN WHOLESALE FLORIST INC | 1553300 | SIOUX FALLS | 2 |
| NORTH CENTRAL FOAM LLC | 3180517 | HURON | 2 |
| NORTH CENTRAL LOGISTICS INC | 2232006 | PIERRE | 0 |
| NORTH CENTRAL STEEL SYSTEMS INC | 1670638 | ABERDEEN | 3 |
| NORTH CENTRAL SUPPLY INC | 126865 | RAPID CITY | 4 |
| NORTH MOUNTAIN TRANSPORTATION INC | 2223963 | SIOUX FALLS | 0 |
| NORTH SIOUX CITY HOLDINGS LLC | 3587711 | MCCOOK LAKE | 8 |
| NORTH STAR CONSTRUCTION | 1656384 | SPEARFISH | 6 |
| NORTHEAST LLC | 4505049 | HAYTI | 8 |
| NORTHERN DIRECTIONAL LLC | 4173153 | BROOKINGS | 1 |
| NORTHERN ELECTRIC COOP INC | 457045 | BATH | 27 |
| NORTHERN HILLS SOD FARM LLC | 919208 | WHITEWOOD | 6 |
| NORTHERN LIBERTY TRANSPORTATION LLC | 3589290 | HARRISBURG | 1 |
| NORTHERN LIGHT TRANSPORT | 7830398 | WILMOT | 1 |
| NORTHERN PLAINS LLC | 1691616 | WINNER | 10 |
| NORTHERN PLAINS LOGISTICS LLC | 3219495 | SIOUX FALLS | 0 |
| NORTHERN PLAINS LUMBER | 3126186 | WORTHING | 6 |
| NORTHERN PLAINS LUMBER CO. | 7124001 | WORTHING | 5 |
| NORTHERN PLAINS TRUCKING INC | 2251868 | LAKE ANDES | 1 |
| NORTHERN TRUCK EQUIPMENT CORP | 399356 | SIOUX FALLS | 1 |
| NORTHERN VALLEY COMMUNICATIONS | 1206119 | ABERDEEN | 14 |
| NORTHLAND COATINGS INC | 1072960 | SIOUX FALLS | 4 |
| NORTHLAND VEGETATION MANAGEMENT LLC | 3187657 | BRANDON | 1 |
| NORTHRUP TRUCKING LLC | 3290217 | LETCHER | 1 |
| NORTHSTARFREIGHT LLC | 2435385 | SIOUX FALLS | 1 |
| NORTHWEST BEVERAGE INC | 880 | MOBRIDGE | 4 |
| NORTHWEST CONCRETE CUTTING CORP | 923256 | SIOUX FALLS | 41 |
| NORTHWEST EXPRESS LOGISTICS INC | 2247580 | SIOUX FALLS | 0 |
| NORTHWEST FARM & HOME SUPPLY CO INC | 965133 | LEMMON | 3 |
| NORTHWEST INDUSTRIAL INCORPORATED | 7777316 | RAPID CITY | 1 |
| NORTHWEST PETERBILT COMPANY | 423631 | BOX ELDER | 2 |
| NORTHWEST PIPE FITTINGS INC | 1170887 | HURON | 2 |
| NORTHWEST PIPE FITTINGS INC | 883 | RAPID CITY | 14 |
| NORTHWESTERN ENERGY PUBLIC SERVICE CORPORATION | 219835 | SIOUX FALLS | 40 |
| NORTHWESTERN WAREHOUSE COMPANY | 159450 | RAPID CITY | 5 |
| NOT APPLICABLE | 3003388 | BOX ELDER | 1 |
| NOTHDURFT FARMS LLC | 3213784 | BERESFORD | 7 |
| NOVA VIA CORPORATION | 3370539 | STEPHAN | 1 |
| NTA LOGISTICS LLC | 3350406 | HURON | 0 |
| NTA LTD | 278055 | HURON | 51 |
| NUSSBAUM FARMS AND TRUCKING LLC | 2566270 | GARRETSON | 1 |
| NUUR TRUCK COMPANY LLC | 3711258 | SIOUX FALLS | 1 |
| NUVISION SPRAY FOAM & INSULATION INC | 2875022 | HARRISBURG | 2 |
| O & M TRUCKING | 972122 | ASTORIA | 4 |
| O CONNOR COMPANY INC | 975024 | SIOUX FALLS | 1 |
| O'CONNELL ENTERPRISES LLC | 4470044 | BERESFORD | 1 |
| O'CONNOR CONCRETE AND EXCAVATION LLC | 3003757 | YANKTON | 2 |
| O'CONNOR KILN & DRYER INC | 1869374 | BURBANK | 6 |
| O'DEAN A TITZE | 2869161 | SIOUX FALLS | 1 |
| OAC INDUSTRIES INC | 3627482 | BLACK HAWK | 1 |
| OAKES CONSTRUCTION LLC | 4426331 | SIOUX FALLS | 2 |
| OAKRIDGE NURSERY & LANDSCAPING INC | 2390125 | BRANDON | 8 |
| OB STEFFEN | 826061 | BURKE | 2 |
| OBAN CONSTRUCTION LLC | 1446739 | IPSWICH | 12 |
| OBY INC | 363249 | YANKTON | 11 |
| OCHSNER 6 LIVESTOCK | 3175411 | ALPENA | 1 |
| OCONNELL BROKERS LLC | 3502373 | BOWDLE | 0 |
| OECHSLE TRUCKING LLC | 2492039 | HITCHCOCK | 3 |
| OG COMPANIES LLC | 7826746 | WORTHING | 4 |
| OINES FARM LLC | 841288 | BROOKINGS | 5 |